Minimum salary/Wage changes
- Nationwide daily minimum wage: Increases to MXN 315.04 (up from MXN 278.80).
- Northern border free zone: Increases to MXN 440.87 (up from MXN 419.88).
- Note: Does not directly impact employees already earning above the new minimum wage.
Rate/Percentage changes affecting payroll
- ISR (Income Tax) updates
- Tax tables have been updated for 2026.
- Employment subsidy (Subsidio al empleo):
- Employees with a monthly taxable income below MXN 11,492.66 are entitled to a subsidy of MXN 536.21.
- This amount is applied as a reduction against the ISR withheld.
- Social security (IMSS)
- Contribution percentages in one IMSS branch have been updated.
- Impact: Results in a slight increase in employer social security costs.
Upcoming / Other
- UMA (Unidad de Medida de Actualización)
- Value is expected to increase in February 2026.
- Exact amount not yet published.
- Used as a reference for exemption limits on benefits like vacation premiums and Christmas bonuses.
